Tuesday, September 1, 2009

This Artikel discuss about manajemen.Management is a process of planning, organizing, coordinating, and controlling resources to achieve objectives (goals) effectively and efficiently (Ricky W. Griffin).

Management is usually classified into 3 levels:

Operations of the lowest level, for example: supervisor

Intermediate / Middle, example: the department head, division head

Peak (Executive) / line, example: president

Management functions include:

Planning the design of operational programs in detail, setting goals, and how to use resources to achieve those goals.

Management Accounting (Management Accounting) is to measure and report financial information and non-financial to be used by managers to make decisions in order to accomplish organizational goals.

Financial Accounting (Financial Accounting) is to measure and report business transactions and preparing financial statements primarily intended for external parties and arranged according to GAAP.

Cost Accounting (Cost Accounting) is to provide information for management accounting and financial accounting by measuring and reporting financial information and non-financial related to the cost of acquiring and utilizing resources in an organization.